Group reporting and bulk lodgement

Attention - Important information!If you want to submit an Annual Information Statement for more than one charity, use bulk lodgement – see below.

Group reporting

Your charity can report as a group under the ACNC Act in two ways:

joint reporting – when your charity, as part of a group of registered charities, submits one annual information statement (AIS) and one financial report (if applicable), and

collective reporting – when your charity, as part of a group of registered charities, submits one or more Annual Information Statement or financial report on another basis (for example, according to types of activities).

You must apply to the ACNC for joint or collective reporting. We will consider a number of factors (such as the public interest in transparency, or our ability to assess compliance) before we can agree to this.

Charity size and group reporting

If your charity is part of a reporting group, the size of the reporting group is:

large if one or more of the charities in the group is large

medium if one or more of the charities in the group is medium and none is large, or

small if none of the charities in the group are medium or large.

Meeting non-ACNC obligations

Each charity remains responsible for meeting its non-ACNC reporting obligations (for example, reporting to other state or government agencies).

Bulk lodgement

Bulk lodgement is the process that allows you to submit more than one Annual Information Statement on behalf of multiple registered charities on a single form. This is common for organisations such as a corporate trustee administrating multiple trusts, or a denomination administration office for multiple religious charities.

Attention:You need to know! If you want to report using bulk lodgement for the 2016 Annual Information Statement, contact us on 13 22 62 or at reporting@acnc.gov.au.